Skysong, Inc.. follows IFRS and has the following amounts for the year ended December 31, 2020: gain on sale of FV-NI investments (before tax), $14,400; loss from operation of discontinued division (net of tax), $40,200; income from operations (before tax). $201,600; unrealized holding gain-OCI (net of tax), $11,400; income tax on income from continuing operations, $60,100; loss from disposal of discontinued division (net of tax), $71,500. The unrealized holding gain-OCI relates to investments that are not quoted in an active market. (a) Calculate income from continuing operations. Income from Continuing Operations $